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    <title>2019 (8) TMI 1317 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s deletions on most grounds, dismissing the Revenue&#039;s appeal on issues concerning accounting charges, commission payment, and default in deducting TDS for labour charges. The addition on account of capital introduction was deleted, except for assets like furniture and investment/security deposits, which were remitted back to the AO for verification. The appeal was partly allowed for statistical purposes, with specific issues referred back for further examination.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s deletions on most grounds, dismissing the Revenue&#039;s appeal on issues concerning accounting charges, commission payment, and default in deducting TDS for labour charges. The addition on account of capital introduction was deleted, except for assets like furniture and investment/security deposits, which were remitted back to the AO for verification. The appeal was partly allowed for statistical purposes, with specific issues referred back for further examination.</description>
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